I think the accounts will also have some write-downs of asset...

I think the accounts will also have some write-downs of asset values - as there are fire sales going on from TIM, GTP etc - these assets are reduced in value by some amount.

Can they get away with not releasing them to the owners of the business, whether listed or not, if they have produced them?

Maybe they are holding them to do a news item at the same time. Best to be careful in how they are presented if you want to sell a cap raise to shareholders and external investors.